Accounting and business ethics: An introduction
Ken McPhail, Diane Walters
There has been something or a mushrooming of texts in various aspects of business ethics in recent years as the subject has been included on more programmes in management departments and business schools. The professional accounting bodies have also included ethical content in their curricula and accrediting bodies such as AACSB include ethical outcomes in their criteria. Given that the broader themes of business ethics are covered in a range of established textbooks, perhaps the time is right for a text specifically focussed on ethical issues in accounting. The title of McPhail and Walters’ book conveys this important notion – that this is a book with a particular emphasis on accounting ethics and in this regard, it is offers a uniqueness and contribution not present in the more general CSR and business ethics books.
There is an emerging and emerged corpus of philosophical theory now associated with the various strands of business ethics and any book must now, it seems, include this corpus in order to fit in with the various modules on which ethics is taught. This book includes most of this corpus (including Kohlberg, Kant, Mill, Rawls, Rousseau, Habermas, etc.) and also introduces Levinas and other thinkers whose work has more recently been applied in the business ethics academy. There is a balance to be struck between rigour in covering these philosophies and maintaining a pace capable of retaining students’ interest and I suspect this book has that balance about right. In reading the text, I was able to understand the philosophical contributions whilst at the same time seeing how each one fitted into the larger narrative of the book and to that extent, then, the pace and depth seem about right: it covers material to an adequate depth whilst not getting bogged down in detail.
In terms of structure, the book is divided into two parts: how to think ethically about accounting and the ethics of accounting practice. Accordingly, the book is split between the broad areas of theory and practice. Part 1 contains 5 chapters and part 2, 4 chapters. The main ‘headings’ in part 1 are descriptive theories, normative theories, political moral philosophy, and post and new modern theories. The chapter sub-headings are expressed as questions: ‘what factors influence the way accountants respond to ethical dilemmas?’, ‘how should accountants behave? ’ , etc. Part 2, the ethics of accounting practice, is based around themes of the morality of markets, the ethics of professionalism, international/ harmonisation issues and reporting/ knowledge management issues. Despite this range of content, it is a thinnish book, running to a total of 225 pages.
The books aims to address the specific issues of accounting ethics but these are naturally placed in the context of some of the major themes in organisational and business ethics also. But accounting ethics includes a number of context specific issues and the book seeks to draw those out where appropriate and consider them in a more detailed way than would be the case in a general business ethics text. So the roles of accountants in managing information, reporting, complying and acting professionally are featured strongly throughout.
In terms of content, each chapter is self-contained, beginning with learning objectives and ending with the references used in that chapter and a series of
well-considered questions, resources (including online) and sources of further reading. The writing style is accessible throughout and is one of the better texts I have seen in terms of conveying relatively complex philosophical ideas to a student audience. A key strength, however, is the use of in-chapter examples which appear in text boxes. These include, but are not restricted to, examples from business. In the absence of the longer case studies that feature in most of the larger business ethics texts, these text boxes serve to illustrate and expand on content covered in the text. These are written as short vignettes and include, inter alia, content on the ‘Dirty Harry’ ethical problem, Thalidomide, postmodernism, the Frankfurt school, whistle blowing, Shell in Nigeria and the Ford Pinto. They are effective in breaking up the text and adding depth and colour to the other content.
The lack of longer case studies may reduce its adoption options as some potential adopters will be looking for cases for seminars and assignments. I suspect these may appear if the book goes to second edition but as a first edition competing in a maturing market, I suspect this may place a constraint on volumes.
In terms of markets, I wonder if this text just misses several markets without alighting on any one particular market. The main business ethics texts are now at third editions or more and are getting fatter and fatter as cases are introduced and content is added to appeal to wider markets and key adopters. The ‘CSR/ethics’ type markets are likely to prefer the large general texts because of these features. There is a smaller market for social/environmental accounting and reporting modules which will tend to use the small library of texts that are designed for that area of interest. The text has, however, already found its way onto the reading lists of professional papers that include ethics and this will doubtless lead to some sales. This is a book that deserves to be used and I hope it finds a home on some university modules as well the place I know it will find on many academics’ bookshelves.
《会计和商业道德》的介绍
肯·迈克菲尔，黛安·沃尔特斯
近年来，在项目管理部门和商学院中，以商业道德的各个方面为主题的文章越来越多。专业的会计机构包括含有道德内容的课程和以道德标准建立的认证机构，例如国际精英商学院学会。考虑到更广泛的商业伦理主题都被包含在各种教科书中，因此此时在会计的文章中讨论商业伦理问题正是一个合适的时候。麦克菲尔和沃尔特斯的这本书的书名传达了一个重要的概念——这是一本特别强调会计伦理方面的书，它提供的一个独特性和贡献是在一般的企业社会责任和商业道德书籍中没有出现过的。
现在出现了一个新兴的语料库，这个语料库必须将商业伦理与哲学理论或任何相关的书联系在一起，似乎包含了这个语料库就能够符合伦理教育的各个模块。这本书包括大部分的语料库（包括科尔伯格、康德、轧机、罗尔斯、卢梭、哈贝马斯、等等），还介绍了最近被应用于商业伦理学院的列维纳斯和其他思想家的作品。覆盖在这些哲学上的严谨性和保持学生的兴趣这两方面要相互平衡，
我觉得这本书达到了这种平衡。在阅读文章时，我能够在理解哲学贡献的同时看到每一个被安插到书中的大故事，从某种意义上说，速度和深度刚好正合适：它涵盖的材料有足够的深度又不会使人陷入细节。
在结构方面，这本书分为两部分：如何思考会计道德问题和会计实践中的道德问题。因此，这本书是理论和实践之间更为广泛领域上的分裂。第1部分包含五章，第2部分包含四章。第1部分中主要的“标题”为描述性理论、规范理论、政治道德哲学、职位和新的现代理论。这一章的副标题被表示为问题：“哪些因素会影响会计师应对道德困境的方式？”、“会计师该如何表现？”等等。第2部分，会计实践中的道德，主题包括：市场道德、职业道德、国际/协调问题和报告/知识管理问题。除掉这些内容，这本书比较薄，总共只有225页。
这些旨在解决会计职业道德中的具体问题的书，都被放在一些主要的以组织和商业道德为主题的内容中。但会计伦理包括了很多具体的问题，并且这本书旨在指出那些适当的部分，并以比一般商业道德文章更详细的方式考虑这些情况。所以会计师在管理信息、报告、服从和专业表现方面的角色特色更加强烈。
就内容而言，每一章都是独立的，以学习目标开头和以那一章中使用的参考文献、一系列经过深思熟虑的问题，资源（包括网络）和进一步阅读的资源结束。写作风格易懂连贯，是在我看过的一系列向学生传递相对复杂哲学思想的所有文章中最好的文章之一。然而文章中最关键的是，文本框中每一章所使用的案例，这些案例包括但又不局限于商业案例。在大多数较大的商业道德文章中，相对较长的案例研究都是比较缺乏的，这些文本框是用来说明和扩大文章内容覆盖面的。这些被写成短的小片段包括的内容有“肮脏的哈里”伦理问题、沙利度胺、后现代主义、法兰克福学派、揭发，尼日利亚和福特平托的壳。他们有效地打破了文章，为其他内容增加了深度和色彩。
缺乏较长的案例研究可能会减少一些潜在用户选择采用这个案例作为他们研讨会和作业材料的机会。我怀疑如果第一版的书在成熟的市场竞争，这时候出第二版的书可能限制销售量。
就市场而言，我想知道如果这个文章只是错过几个市场没有被放在任何一个特定的市场的情况。现在主要的商业道德文本的第三版或更高版本变得越来越厚，为了吸引更广泛的市场和关键用户，案例介绍和内容被添加到文本之中。“企业社会责任/伦理”这类型市场因为这些特性可能更喜欢大型通用文本。“社会/环境”会计和报告模块这一类型的书只有一个较小的市场，它们将倾向于使用小型图书馆，这些文献是根据感兴趣的领域来设计的。然而，这个文本已经找到了专业论文的阅读列表，包括伦理，这无疑会导致书本的畅销。这是一本值得使用的书，我希望它能在一些大学模块被安置，我知道它能在许多学者的书架上被找到。
【英语】高三英语翻译试题经典及解析 一、高中英语翻译 1．高中英语翻译题：Translate the following sentences into English, using the words given in the brackets. 1．我习惯睡前听点轻音乐。(accustomed) 2．将来过怎样的生活取决于你自己。(be up to) 3．没有什么比获准参加太空旅行项目更令人兴奋的了。(than) 4．家长嘱咐孩子别在河边嬉戏，以免遭遇不测。(for fear) 5．虽然现代社会物资丰富，给予消费者更多的选择，但也使不少人变成购物狂。(turn) 【答案】 1．I’m accustomed to listening to some light music before sleep. 2．It’s up to you what kind of life will lead in the future. 3．There is nothing more exciting than being allowed to take part in the space travel programme. 4．Parents ask their kids not to play by the river for fear that something terrible might happen. 5．While modern society, rich in material resources,has given consumers more choice, it turns many of them into crazy shoppers. 【解析】试题分析： 1．翻译这句话的时候，注意词组：be ac customed to doing“习惯于做……”。 2．这句话使用了句型：It’s up to you +从句，“做….由某人决定”。这里what kind of life will lead in the future.是主语从句，it是形式主语。 3．这句话使用了There be句型， nothing 后面是形容词做定语，因为是比较的含义用形容词的比较级more exciting，还有词组“被允许做”be allowed to ，以及词组“参加”：take part in 。 4．这句话使用了for fear that 引导目的状语从句，和词组“让某人不要做……”ask sb. not to do. 5．这句话使用了连词While 表示“尽管，虽然”。词组“富含”be rich in ，主句中使用了词组turn…. into …..“将…变成…”。 考点：考查翻译句子 2．高中英语翻译题：Translate the following sentences into English, using the words given in the brackets. 1．这场因无视规则引发的事故值得我们深思。(ignore) _________________________ 2．梦想还是要有的，但不努力就不可能实现。(unless) _________________________ 3．正是这次经历才让我明白，我不该太过忙碌而错过生活的恩赐。(It) _________________________ 4．当前有一个非常令人费解的现象:一些年轻父母们宁愿把很多钱投资在早教上，也不愿
一级科目二级科目三级科目四级科目 代码名称代码名称代码名称代码名称英译 1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investments 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods 1213 在途商品goods in transit 1219 备抵存货跌价损失allowance for reduction of inventory to market
Account 、Accounting 和Accountant Account 有很多意思，常见的主要是“说明、解释；计算、帐单；银行帐户”。例如： 1、He gave me a full account of his plan。 他把计划给我做了完整的说明。 2、Charge it to my account。 把它记在我的帐上。 3、Cashier：Good afternoon。Can I help you ？ 银行出纳：下午好，能为您做什么？ Man ：I’d like to open a bank account . 男人：我想开一个银行存款帐户。 还有account title（帐户名称、会计科目）、income account（收益帐户）、account book（帐簿）等。在account 后面加上词缀ing 就成为accounting ，其意义也相应变为会计、会计学。例如： 1、Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms. 会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。 2、It has been said that Accounting is the language of business. 据说会计是“商业语言” 3、Accounting is one of the fastest growing profession in the modern business world. 会计是当今经济社会中发展最快的职业之一。 4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting. 财务会计和管理会计是会计的两个主要的专门领域。 其他还有accounting profession（会计职业）、accounting elements（会计要素）等。 Accountant 比Account只多ant三个字母，其意思是会计师、会计人员。例如： 1、A certified public accountant or CP A, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate. 注册会计师（或，注册会计师的缩写），必须通过一系列考试方可取得证书。 2、Private accountant , also called executive or administrative accountant, handle the financial records of a business. 私人会计师，也叫做主管或行政会计师，负责处理公司的财务帐目。总之，这三个词，有很深的渊源关系。
中国注册会计师考试英文测试词汇整理 现金 Cash in hand 银行存款 Cash in bank 其他货币资金-外埠存款Other monetary assets - cash in other cities 其他货币资金-银行本票 Other monetary assets - cashier's check 其他货币资金-银行汇票 Other monetary assets - bank draft 其他货币资金-信用卡 Other monetary assets - credit cards 其他货币资金-信用证保证金 Other monetary assets - L/C deposit 其他货币资金-存出投资款 Other monetary assets - cash for investment 短期投资-股票投资 Investments - Short term - stocks 短期投资-债券投资 Investments - Short term - bonds 短期投资-基金投资 Investments - Short term - funds 短期投资-其他投资 Investments - Short term - others 短期投资跌价准备 Provision for short-term investment 长期股权投资-股票投资 Long term equity investment - stocks 长期股权投资-其他股权投资 Long term equity investment - others 长期债券投资-债券投资 Long term securities investemnt - bonds 长期债券投资-其他债权投资 Long term securities investment - others 长期投资减值准备 Provision for long-term investment 应收票据 Notes receivable 应收股利 Dividends receivable 应收利息 Interest receivable 应收帐款 Trade debtors 坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 预付帐款 Prepayment 应收补贴款 Allowance receivable 其他应收款 Other debtors 坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 其他流动资产 Other current assets 物资采购 Purchase 原材料 Raw materials 包装物 Packing materials 低值易耗品 Low value consumbles 材料成本差异 Material cost difference
英语翻译题20套(带答案) 一、高中英语翻译 1．高中英语翻译题：Translation: Translate the following sentences into English, using the words given in the brackets. 1．究竟是什么激发小王学习电子工程的积极性？(motivate) 2．网上支付方便了客户，但是牺牲了他们的隐私。(at the cost of) 3．让我的父母非常满意的是，从这个公寓的餐厅可以俯视街对面的世纪公园，从起居室也可以。(so) 4．博物馆疏于管理，展品积灰，门厅冷落，急需改善。(whose) 【答案】 1．What on earth has motivated Xiao Wang’s enthusiasm/ initiative to major in electronic engineering? 2．Online payment brings convenience to consumers at the cost of their privacy. 3．To my parents’ satisfaction, the din ing room of this apartment overlooks the Century Park opposite the street and so it is with the sitting room. 或者What makes my parents really satisfy is that they can see the Century Park from the dining room of this apartment, so can they from the living room. 4．This museum is not well managed, whose exhibits are covered with dust, and there are few visitors, so everything is badly in need of improvement. 或The museum whose management is reckless, whose exhibits are piled with dust and whose lobby is deserted, requires immediate improvement. 【解析】 1．motivate sb to do sth 激发某人做某事，on earth究竟，major in 以…为专业，enthusiasm/ initiative热情/积极性，故翻译为What on earth has motivated Xiao Wang’s enthusiasm/ initiative to major in electronic engineering? 2．online payment网上支付，brings convenience to给…带来方便，at the cost of以…为代价，privacy隐私，故翻译为Online payment brings convenience to consumers at the cost of their privacy. 3．To my parents’ satisfaction令我父母满意的是，后者也那样so it is with。也可以用主语从句What makes my parents really satisfy 表语从句thatthey can see the Century Park from the dining room of this apartment。overlooks俯视，opposite the street街对面，living room 起居室。故翻译为To my parents’ satisfaction, the dining room of this apartment overlooks the Century Park opposite the street and so it is with the sitting room.或者What makes my parents really satisfy is that they can see the Century Park from the dining room of this apartment, so can they from the living room. 4．not well managed/ management is reckless疏于管理，be covered with dust/ be piled with dust被灰尘覆盖，few visitors游客稀少，be badly in need of improvement/ requires immediate improvement亟需改善。故翻译为his museum is not well managed, whose exhibits
一、企业财务会计报表封面FINANCIAL REPORT COVER 报表所属期间之期末时间点Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 记账符号 DR:debit record (借记) CR:credit recrod(贷记) 二、资产负债表Balance Sheet 资产Assets 流动资产Current Assets 货币资金Bank and Cash 短期投资Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备Less: Impairment for current investment 短期投资净额Net bal of current investment 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable
应收账款Account receivable 减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable 减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory 减：存货跌价准备Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets 流动资产合计Total current assets 长期投资Long-term investment 长期股权投资Long-term equity investment 委托贷款Entrusted loan receivable 长期债权投资Long-term debt investment 长期投资合计Total for long-term investment 减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment
会计专业词汇英语翻译 今天是2011年8月5日星期五2011年8月4日星期四| 首页| 财经英语| 视听| 课堂| 资源| 互动| 动态| 在线电影| 英语论坛| 英语角| 8 您现在的位置：西财英语>>财经英语学习>>会计英语>>文章正文 专题栏目 财经词汇 文献专题 财经词汇 文献专题 最新热门 母亲节专题 会计英语词汇漫谈（六） 会计英语词汇漫谈（五） 金融专业名词翻译（八） 金融专业名词翻译（七） 商务英语口语（十四） 商务英语口语（十三） 席慕容《一棵开花的树》（… 放松，微笑，创造 [图文]跳舞学数学函数图象… 最新推荐 体育英语——水上运动英语 外贸常用词语和术语（五） 外贸常用词语和术语（四） 商务英语email高手如何询… 外贸常用词语和术语（三） 外贸常用词语和术语（二） 外贸常用词语和术语（一） 外国经典名著导读《完》附… 外国经典名著导读31-40 外国经典名著导读21-30
相关文章 会计英语词汇漫谈（六） 会计英语词汇漫谈（五） 会计英语词汇漫谈（四） 会计专业词汇英语翻译 政治风险political risk 再开票中心re-invoicing center 现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting 提前与延期支付Leads and Lags 特许权使用管理费fees and royalties 跨国资本成本的计算the cost of capital for foreign investments 跨国运转资本会计multinational working capital management 跨国经营企业业绩评价multinational performance evaluation 经济风险管理managing economic exposure 交易风险管理managing transaction exposure 换算风险管理managing translation exposure 国际投资决策会计foreign project appraisal 国际存货管理international inventory management 股利转移dividend remittances 公司内部贷款inter-company loans 冻结资金转移repatriating blocked funds 冻结资金保值maintaining the value of blocked funds 调整后的净现值adjusted net present value 配比原则matching 旅游、饮食服务企业会计accounting of tourism and service 施工企业会计accounting of construction enterprises 民航运输企业会计accounting of civil aviation transportation enterprises 企业会计business accounting 商品流通企业会计accounting of commercial enterprises 权责发生制原则accrual basis 农业会计accounting of agricultural enterprises 实现原则realization principle 历史成本原则principle of historical cost 外商投资企业会计accounting of enterprises with foreign investment 通用报表all-purpose financial statements 铁路运输企业会计accounting of rail way transportation enterprises
Enterprises 1.in recent years，foreign companies have been buying best-selling brands from their locally listed subsidiaries and moving them to entities that are 100%-owned by the far-off parent. 近年来，外国企业一直从它们本地的上市子公司手中买入畅销品牌，并将这些畅销品牌并入由于母公司100%控股的实体企业中。 2.so they have set up wholly-owned，unlisted subsidiaries，or increaseed their stakes in existing affiliates，to gain total operating control。 所以，他们要么设立了不上市的全资子公司，要么增持现有关联方的股份，以获得总运营控制权。 3.not only was the Acer group to be flat，rather than pyramidal，but the holding company would own no more than 30% of each subsidiary，and Mr.Shih himself would control no more than 5%of the holding company. 鸿基集团采用平行的金字塔结构，而且控股公司在每个子公司的股权比例不超过30%，施先生在控股公司中的持股也不超过5%。 4.Loans to related companies are rarely made on an arm's length basis，and tend to be granted at below-market rates，with scant credit vetting. 放给关联公司的贷款基本都不按市场条件的正常交易，收取的利率往往低于市场水平，并很少进行认真的资信调查。
新准则会计科目英文翻译 一、资产类 1 1001 库存现金cash on hand 2 1002 银行存款bank deposit 5 1015 其他货币资金other monetary capital 9 1101 交易性金融资产transaction monetary assets 11 1121 应收票据notes receivable 12 1122 应收账款Account receivable 13 1123 预付账款account prepaid 14 1131 应收股利dividend receivable 15 1132 应收利息accrued interest receivable 21 1231 其他应收款accounts receivable-others 22 1241 坏账准备had debts reserve 28 1401 材料采购procurement of materials 29 1402 在途物资materials in transit 30 1403 原材料raw materials 32 1406 库存商品commodity stocks 33 1407 发出商品goods in transit 36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles 42 1461 存货跌价准备reserve against stock price declining 43 1501 待摊费用fees to be apportioned 45 1521 持有至到期投资hold investment due 46 1522 持有至到期投资减值准备hold investment due reduction reserve 47 1523 可供出售金融资产financial assets available for sale 48 1524 长期股权投资long-term stock ownership investment 49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve 50 1526 投资性房地产investment real eastate 51 1531 长期应收款long-term account receivable 52 1541 未实现融资收益unrealized financing income 54 1601 固定资产permanent assets 55 1602 累计折旧accumulated depreciation 56 1603 固定资产减值准备permanent assets reduction reserve 57 1604 在建工程construction in process 58 1605 工程物资engineer material 59 1606 固定资产清理disposal of fixed assets 60 1611 融资租赁资产租赁专用financial leasing assets exclusively for leasing 61 1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing 62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture 63 1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture 64 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture 65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation 66 1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation 67 1701 无形资产intangible assets 68 1702 累计摊销accumulated amortization
A business that is owned and controlled by one person is considered to be a sole trader. This form of business ownership is simple and generally inexpensive. The owner of a sole trader is entitled to make all the decisions in the organization and retain all the profits. A partnership is an organization where two or more person (partners) own and control a business. In a partnership, it is normal for each partner to have unlimited liability for debits of the business. In addition, partnerships have a limited life, and can be dissolved on the death or retirement of a partner. A corporation is a business that is organized as a separate legal entity under the law. Corporations are owned by shareholders who contribute to the capital of the business by buying shares in the corporation. The shareholders are not personally liable for(对……有责任) the debits of the corporation. In most corporations, control of the affairs of the corporation is maintained by a board of directors who are elected by shareholders. A business that is owned and controlled by one person is considered to be a sole trader. This form of business ownership is simple and generally inexpensive.一人拥有和控制的企业被称为个人独资企业。这种企业形式比较简单，而且通常投资额较小。The owner of a sole trader is entitled to make all the decisions in the organization and retain all the profits.个人独资企业的所有者对企业内所有的事务制定决策并拥有企业的全部利润。A partnership is an organization where two or more person (partners) own and control a business. In a partnership, it is normal for each partner to have unlimited liability for debits of the business. In addition, partnerships have a limited life, and can be dissolved on the death or retirement of a partner.合伙企业是由两个或以上的人（合伙人）共同拥有和控制的企业组织形式。一般在合伙企业中，每个合伙人对企业债务都承担无限责任。同时，合伙企业的寿命也是有限的，企业可能因为某个合伙人死亡或退休而终止。 A corporation is a business that is organized as a separate legal entity under the law.公司是依照法律规定成立的独立法人组织。Corporations are owned by shareholders who contribute to the capital of the business by buying shares in the corporation. 公司由股东拥有，股东通过购买公司的股份为公司提供资本。The shareholders are not personally liable for the debits of the corporation. In most corporations, control of the affairs of the corporation is maintained by a board of directors who are elected by shareholders. 股东个人对公司的债务不承担无限责任。大多数公司的经营业务由股东选出的董事会实施控制。
汉译英专项练习 一、倍数增减的表示法 5 1) Force N1 _______________(比力N2大2.5倍). is 2.5 times greater than Force N2 （考点：倍数+形容词/副词比较级+ than） 2) This substance _______________(反应速度是另外那种物质的三倍). reacts three times as fast as the other one （考点：倍数+ as +形容词/副词+ as） 3) The earth _______________(是月球大小的49倍). is 49 times the size of the moon （考点：倍数+名词） 4) The landlord _______________(想将租金提高三分之一). wants to raise the rent by a third （考点：动词+ by +数词/百分比/倍数） 5) They _______________(计划将投资增加一倍). plan to double their investment （考点：double +名词） 二、时态6 1) Be quick, _______________(否则等我们到达教堂时婚礼就已经结束了). or the wedding will have finished by the time we get to the church （考点：将来完成时） 2) When she got home, _______________(孩子们已经睡着了). the children had fallen asleep （考点：过去完成时） 3) When I prepare for the college entrance examination, _______________(我姐姐将在海边度假). my sister will be taking her vacation at the seaside （考点：将来进行时） 4) I_______________(一上午都在修改我的简历). have been revising my resume all the morning （考点：现在完成进行时） 5) Do you often go on holiday? _______________(不，我已经有五年没有度假了). No. It has been five years since I went on holiday （考点：It has been…since sb. did sth.表示某人有多长时间没有做某事了） 6) He joined the army in October, 2001. _______________(他参军已五年了). He has been in the army for 5 years （考点：1.现在完成时；2.要用持续性动词才能接一段时间） 三、被动语态5 1) The blackboard and chalk _______________(正在被电脑和投影机所取代). is being replaced by the computer and the projector （考点：被动语态的现在进行时） 2) The book _______________(到今年年底就将已出版). will have been published by the end of this year （考点：被动语态的将来完成时）
-! 会计科目英文翻译 一、资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 1001 现金 Cash 1002 银行存款 Cash in bank 1009 其他货币资金 Other cash and cash equivalents '100901 外埠存款 Other city Cash in bank '100902 银行本票 Cashier's cheque '100903 银行汇票 Bank draft '100904 信用卡 Credit card '100905 信用证保证金 L/C Guarantee deposits '100906 存出投资款 Refundable deposits 1101 短期投资 Short-term investments '110101 股票 Short-term investments - stock '110102 债券 Short-term investments - corporate bonds '110103 基金 Short-term investments - corporate funds '110110 其他 Short-term investments - other 1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备 Bad debt reserves 1151 预付账款 Advance money 1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 1201 物资采购 Supplies purchasing 1211 原材料 Raw materials 1221 包装物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差异 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 库存商品 Finished goods 1244 商品进销差价 Differences between purchasing and selling price 1251 委托加工物资 Work in process - outsourced 1261 委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品 Commissioned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用 Deferred and prepaid expenses 长期投资 Long-term investment 1401 长期股权投资 Long-term investment on stocks '140101 股票投资 Investment on stocks '140102 其他股权投资 Other investment on stocks 1402 长期债权投资 Long-term investment on bonds '140201 债券投资 Investment on bonds '140202 其他债权投资 Other investment on bonds 1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor's rights investment depreciation reserves